An account (or in Scotland an inventory or additional inventory) must be delivered to HMRC by:

the transferor for a lifetime transfer chargeable when made (see ¶16100ff.);

the trustees for chargeable transfers relating to settled property (see ¶62430ff.);

the personal representatives for the estate of a deceased person (see ¶16250ff.); and

by the transferee for lifetime transfers chargeable only by reason of the transferor’s death within seven years and gifts with reservation (see ¶16100 and ¶16270ff.),

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